No one is late if they come into work with the boss.
I used to teach equipment programming classes to customers in a 1-week course, and we’d take 1-hour breaks to go to a nearby restaurant for lunch. I always told the students that we couldn’t get started if I wasn’t back in the classroom yet, so it didn’t matter how early everyone else returned from lunch.

The boss is not late but you sure can be if you walked in, with them. This actually was how I got out of trouble once, I usually worked second shift and left with two people at the same time, next morning I had to do a first shift cover and walked in ON time behind the boss, so I was NOT the one that put the bottle of Midol on her desk blotter. (yes her menopause was ‘rugged’) That was one I did *NOT* do there.